Ohio Man Pleas Charged with Employment Tax Fraud Related to Dentist Practice
An Ohio man, Eric Moesle of Pickerington, pleaded guilty to charges of failing to pay more than $750,000 in employment taxes and failing to file employment tax returns, according to a Department of Justice announcement.
Moesle, who served as the office manager for Elemental Dental in Pataskala, Ohio, from 2014 to 2020, was responsible for billing, bookkeeping, and preparing tax returns for the dentist’s practice. Court documents and statements made in court reveal that, under Moesle’s direction and full knowledge, Elemental Dental withheld Social Security, Medicare, and income taxes from its employees’ paychecks, as reflected in the paystubs and Form W-2s provided to the employees. . However, the withheld taxes were not paid to the IRS, and the required taxes were not filed during that period. Additionally, the business also failed to pay the employer’s share of those taxes.
In 2022, when interviewed by IRS representatives, Moesle lied that he did not know that the employment taxes had not been paid and that the required tax returns and W-2 forms had not been filed. He lied and that any failure or omission was unintentional.
Moesle’s actions resulted in tax losses to the IRS totaling $760,255.
The case was handed down today before US Magistrate Norah McCann King for the Southern District of Ohio. A sentencing date will be set once the plea is accepted by a US district court judge. Moesle faces a maximum sentence of five years in prison, a period of supervised release, and fines. The sentence will be decided by a district court judge, who will consider the US Sentencing Guidelines and other legal factors.
The case is being investigated by the IRS Criminal Investigation Division. Trial Attorneys Hayter Whitman and Jeffrey McLellan of the Department of Justice’s Tax Division prosecuted the case.
Acting Deputy Assistant Attorney General Stuart M. Goldberg of the Justice Department’s Tax Division and U.S. Attorney Kenneth L. Parker for the Southern District of Ohio made the announcement.
